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Rev. Proc. 2024-21 is obsolete except

SECTION 7. PRIOR COMMENTS

Internal Revenue Bulletin 2025-19 · 2026-10-03 edition · updated 2026-10-04 · United States

RECEIVED

In Section 7 of Rev. Proc. 2024-21, the Treasury Department and the Internal Revenue Service (IRS) requested comments for alternate data sources to calculate average area purchase prices. The Treasury Department and the IRS have reviewed all received comments and have determined that no changes to the data or the methodology for calculating average area purchase prices will be made.

Bulletin No. 2025–19 1443 May 5, 2025

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